Everaert, Patricia; Bruggeman, Werner; Sarens, Gerrit; … - In: International Journal of Physical Distribution & … 38 (2008) 3, pp. 172-191
Purpose – The purpose of this paper is to describe the experiences of a wholesaler with time‐driven activity‐based costing (TDABC). Three research questions are addressed: How are complex logistics operations modeled by TDABC? Does TDABC provide more accurate cost information than...